Carpathian business entities use 8244 registrars of calculated operations. Particularly, 4279 individuals – entrepreneurs use 5352 cash registers in their activities; 925 legal entities use 2892 RCO. This was reported by Main Directorate of the STS in Ivano-Frankivsk region.
Reminder! Until the 1st of 2021, entrepreneurs –single tax payers of Group II – IV, who carry out settlement operations in cash or non-cash forms for the sale of goods and provision of services are obliged to use RCO, regardless of the chosen activity, if they exceeded amount of income in a calendar year by more than 1 million UAH or sell technically complex household goods subject to warranty repair, as well as medicines and medical devices.
List of entrepreneurs who must use RCO will be expanded in the period from the 1st of January 2021 to the 1st of April 2021. Specifically, registrars of calculated operations or their software version will be obliged to use those entrepreneurs – “simplifiers” who sell goods, provide services via the Internet, trade of jewelry and household products made of precious metals, precious stones, precious stones of organo-genic formation and semi-precious stones, carry out retail sale of second-hand goods in shops or sale of textiles (excepting sale for cash in the markets), parts and accessories for vehicles according to the list approved by the Cabinet of Ministers of Ukraine. The same applies to businessmen registered on simplified system involved in the hotel sphere, restaurant business, tourism, etc.
Also please note that starting from the 1st of April 2021 – the use of RCO becomes mandatory for all individuals – entrepreneurs of the single tax payers of Group II – IV, regardless of income received by an individual entrepreneur. At the same time, starting from the 1st of April 2021, private entrepreneurs – single tax payers of Group I will have the right not to use the RCO or SRCO.